Illinois Will Require Out-of-State Retailers to Collect Retailers Occupation Tax

Daniel Kostrzewa
December 18, 2024

Beginning January 1, 2025, Illinois will require retailers with a physical presence in Illinois to collect destination-based retailers’ occupation tax on sales from out-of-state locations to Illinois customers. Previously, these retailers were obligated to collect only Illinois use tax on these sales.

More information can be found here.

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Author

Daniel Kostrzewa

Daniel Kostrzewa is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Daniel focuses on domestic sales tax issues. Prior to joining Sovos in 2018, he worked as an attorney in Boston. Daniel received his B.A. in Economics from Boston College and J.D. from Boston College Law School. He is a member of the Massachusetts Bar.
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